Section 194-I of the Income-tax Act, 1961 (the Act) requires that
tax be deducted at source at the prescribed rates from payment ... section 194-I of the Act. In this case, the court reasoned that
since all the rights easements and appurtenances in respect of
the said
Section 194-I of the Income-tax Act, 1961 (the Act) requires that
tax be deducted at source at the prescribed rates from payment ... section 194-1 of the Act. In this case, the court reasoned that
since all the rights easements and appurtenances in respect of
the said
location related intangible assets, such as, leasehold interest,
mineral exploitation rights, easements, air rights, water rights;
I.T.A. Nos. 2618 and 2876/Mum/2014 ... section 92B of
the Act that the 'guarantee' is an international transaction. After
insertion by the Finance Act, 2012 , with retrospective effect from
from the record that on similar issue the
Coordinate Bench in the case of M/s. Gupta Fabtex (P) Ltd. vs. DCIT
(TDS) has decided ... Therefore the provisions of section 194 I of the
Act are not applicable in the case of the assessee. The
purport of section
Unitech Hospitality Services Ltd., New ... vs Assessee on 7 March, 2016
INCOME TAX APPELLATE TRIBUNAL
Srinagar Development Authoity , ... vs Assessee on 25 July, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL
Hiraco Jewellery (India) P.Ltd, Mumbai vs Assessee on 31 March, 2016
I.T.A
Rusabh Diamonds, Mumbai vs Assessee on 31 March, 2016
I.T.A. Nos.2840 &
Gitanjali Exports Corpon. Ltd, Mumbai vs Assessee on 31 March, 2016
I.T.A. Nos
Bombay Plaza Pvt. Ltd., Kolkata vs Assessee on 2 September, 2016
IN THE INCOME TAX
